The IRS requires you to file if your income exceeds a threshold that depends on your age, filing status, and type of income

Whether you must file a tax return is determined by the IRS, not by whether you owe taxes. The threshold changes each year and varies based on how old you are and whether you're filing as single, married, head of household, or another status. If your income is below the threshold for your situation, you generally don't have to file — but there are exceptions where you should file anyway, even if you're not required to.

The IRS publishes updated thresholds each January for the tax year you're filing. For the 2023 tax year (filed in 2024), a single person under 65 with only wage income needed to earn at least $13,850 to be required to file. A married couple filing jointly, both under 65, needed $27,700. These numbers increase slightly each year to account for inflation, and they're higher if you're 65 or older.

Key Takeaways

  • Filing requirements are based on your total income, filing status, and age — not on whether you think you owe taxes.
  • Self-employed people must file if their net earnings from self-employment are $400 or more, regardless of other income.
  • You should file even if you're not required to if you had taxes withheld from paychecks or are owed a refund.
  • The IRS thresholds change each year, so check the current year's limits before deciding whether you need to file.
  • Dependents have lower thresholds than independent filers and may be required to file even with small amounts of income.

Income thresholds for different filing statuses

The IRS sets different thresholds based on how you file. A single person under 65 has one threshold; a married couple filing jointly has a higher one because two incomes are combined. Head of household filers (usually single parents supporting dependents) fall between these two. Married people filing separately have the same threshold as single filers.

If you're 65 or older, your threshold is higher because the IRS allows an additional standard deduction. A single person 65 or older needs more income to be required to file than someone younger. The same applies to married couples — if one spouse is 65 or older, the threshold increases; if both are, it increases further.

Unearned income (interest, dividends, capital gains, rental income) has different thresholds than wage income. If your only income is from investments or rental property, the threshold may be lower. The IRS website publishes a table each year showing the exact threshold for every combination of age and filing status.

Self-employed people and the $400 rule

If you're self-employed, the rule is simpler: you must file if your net earnings from self-employment are $400 or more in a year. This applies even if you have no other income and even if you're under the age threshold for wage earners. Net earnings means your business income minus business expenses — not your gross revenue.

Self-employed includes anyone who works for themselves: freelancers, contractors, people who run a side business, and sole proprietors. If you received a 1099-NEC or 1099-MISC form from a client, you're likely self-employed for tax purposes. You must file to report this income and to pay self-employment tax (Social Security and Medicare taxes), even if the amount is small.

When you should file even if you're not required to

If your employer withheld federal income tax from your paychecks, you should file a return even if your income is below the threshold. Withholding is an estimate; filing lets you reconcile what was actually owed against what was taken out. If more was withheld than you owe, you'll receive a refund. If less was withheld, you'll owe the difference.

You should also file if you're owed a refundable tax credit. The Earned Income Tax Credit (EITC) and the Additional Child Tax Credit are refundable, meaning you can receive money back even if you owe no tax. These credits can be worth hundreds or thousands of dollars, and you only get them by filing a return.

If you received unemployment benefits during the year, you may want to file even if you're not required to. Unemployment is taxable income, and filing allows you to report it correctly and potentially claim credits you might otherwise miss.

Dependents and their filing requirements

A dependent — usually a child or young adult claimed on someone else's return — has a lower threshold than an independent filer. In 2023, a dependent with only wage income needed to earn at least $13,850 to be required to file, but a dependent with unearned income (like interest or dividends) needed only $1,150. These thresholds are lower because dependents can't claim the full standard deduction that independent filers can.

A dependent should still file if they had taxes withheld from wages or if they're owed a refund. Parents often withhold taxes from a dependent's paycheck to cover estimated tax liability, and filing allows the dependent to claim that money back.

Special situations that require filing

Certain circumstances require you to file regardless of income. If you received advance payments of the Child Tax Credit or the Premium Tax Credit (for health insurance), you must file to reconcile those payments with what you actually owed. If you had a change in filing status during the year (marriage, divorce, or death of a spouse), you may need to file even if you normally wouldn't.

If you owe self-employment tax or alternative minimum tax, you must file. If you had net earnings from self-employment of $400 or more, that alone triggers the requirement. If you received income from a partnership, S corporation, or trust, you must file even if the income is small.

If you're a U.S. citizen or resident alien living abroad, you must file if your income exceeds the threshold, even if you don't live in the United States. The same applies if you received income from U.S. sources while living outside the country.

How to find the current year's threshold

The IRS publishes filing requirement information on IRS.gov each January. Search for "filing requirements" or "do I need to file" and you'll find a table showing the threshold for your age and filing status. The threshold changes yearly, so check the current year's information rather than relying on what applied last year.

If you're unsure whether you need to file, the safest approach is to file anyway. Filing when you're not required doesn't create a problem; not filing when you are required can result in penalties and interest. If you had taxes withheld or are owed a refund, filing is almost always worth doing.

Frequently Asked Questions

Do I have to file if I didn't earn any income?

No, if you had no income and no one can claim you as a dependent, you're not required to file. However, if you had taxes withheld from unemployment, Social Security, or other payments, you should file to get that money back as a refund.

What if I'm claimed as a dependent but also have my own income?

You use the dependent threshold, which is lower than the independent threshold. In 2023, a dependent with wage income needed $13,850 to be required to file. However, you should file if you had taxes withheld, because you may be owed a refund.

Do I need to file if I only have Social Security income?

Only if your combined income (Social Security plus other income) exceeds the threshold for your age and filing status. If Social Security is your only income, you generally don't need to file unless you're required to for another reason, like having had taxes withheld.

What happens if I don't file when I'm required to?

The IRS can assess penalties and interest on any taxes owed. If you're owed a refund, you have a limited time to claim it — typically three years. Filing late is better than not filing, and the IRS may send you a notice if you're required to file and don't.

Does filing a return mean I'll be audited?

No. Filing a return is a normal part of the tax system and doesn't increase your chances of audit. The IRS audits a small percentage of returns based on various factors, but simply filing doesn't trigger one.